ITAT Pune rules that ex-parte appellate orders under Section 250(6) must contain reasoned decisions on merits, not mere dismissal for non-prosecution. Key implications for tax litigation.
Madhya Pradesh High Court clarifies that remand under Order 41 Rule 23A CPC requires evidence insufficiency or procedural lapse, not mere improper appreciation of evidence.
Bombay High Court holds that third parties, including auction purchasers, cannot be compelled to make mandatory pre-deposits under Section 18 of SARFAESI Act unless they are borrowers or guarantors.
Madhya Pradesh High Court rules that appellate authorities must consider condonation of delay applications before rejecting appeals, reinforcing procedural fairness under Section 5 of Limitation Act.
Madras High Court rules that criminal appeals against conviction cannot be dismissed summarily for non-appearance, mandating merits-based disposal under Sections 385-386 BNSS.
ITAT Delhi holds that failure to provide physical hearing and delay beyond CBDT timelines vitiates appellate orders, reinforcing audi alteram partem in income tax proceedings.